name, whether be it the result of
one process or several processes `manufacture' takes
place and liability to duty is attracted. Etymologically the
word ... issue in that case was whether the
extraction and processing of iron ore amounted to
manufacture or not in view of the various processes
involved
sponge iron is that the
appellant procures iron ore as the input for manufacturing
sponge iron. The said iron ore lumps of different sizes ... screening of iron ores. The iron ore fines emerging during the
said process being cleared by the respondent cannot be held to
be the manufacturing
following manner.
Iron Ore Rate per MT
Iron Ore R.O.M. Rs.500/-
Iron Ore Fines Rs.75/-
Iron Ore ... Iron Ore R.O.M. Rs.500/-
Iron Ore Fiones Rs.75/-
Iron Ore 10-40 (R.O.M.) Rs.465/-
Iron Ore
show cause notice holding that the product namely iron ore
fines emerging during the process of the manufacture is not a
manufacture goods and, therefore ... been used up to the stage
of crushing of Iron Ore at which stage Iron Ore Fines emerge, on
this very ground itself, the demand
Ministry of
Industry, Government of India. UFAC was engaged in the
manufacture/processing and clearance of Ferro Manganese
and Silicon Manganese falling under Chapter ... work activity of
conversion of raw material supplied by M/s Tata Iron & Steel
Company Ltd., Jamshedpur (hereinafter referred to as
“TISCO
period
over which the computer was used regularly to store or process
information for the purpose of any activity regularly carried on over
that period ... would have required corresponding huge quantity of raw materials like
Iron ore, Lam Coke, Steam Coal, Manganese, scrap etc; there is not
even a single
Msp Sponge Iron Ltd vs Commissioner-Rourkela ... on 28 February, 2020
IN THE CUSTOMS, EXCISE
